Md. Code, Business Regulation § 5–602

(a) This subtitle does not apply to a cemetery that:

(1) has less than 1 acre available for burial; or

(2) is owned and operated by:

(i) a county;

(ii) a municipal corporation;

(iii) a church;

(iv) a synagogue;

(v) a religious organization;

(vi) a nonprofit organization created before 1900 by an act of the General Assembly;

(vii) a family and does not conduct public sales; or

(viii) a State veterans agency.

(b) This subtitle does not apply to the sale of a below–ground earth–covered chamber.

(c) This subtitle does not amend a trust agreement covering a perpetual care fund that existed on or before July 1, 1973, except as to:

(1) the appointment of a successor trustee or cotrustee;

(2) deposits into the fund after July 1, 1973; and

(3) the withdrawal from the fund of income on deposits made after July 1, 1973.